GOLDEN, COLORADO -- We received as a Christmas gift, dinner set for 8, purchased at Bed, Bath and Beyond. So rather than wait for the receipt to come in the mail, we took them into the store. We took them to the service desk, asked about exchanging, and they asked for the receipt. We let them know that we didn't have it. She scanned the items, said "no problem, you have this much credit to pick out a new set."
Picked out our new dishes, took them up front, and paid the difference. They had a cheerful attitude, and didn't even hint at giving us a hard time!
First, Target can take a lesson from them. Second, guess which retailer is new on my preferred list!